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Fund
chapter tables |
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Taxation
statistics - whole document |
This chapter
provides information on superannuation funds, as reported on their income tax
returns. Super funds hold contributions in trust and invest these contributions
to provide retirement benefits for their members.
Broadly, the
fund taxpayer population is divided into two categories: regulated and
non-regulated funds. Only regulated funds (as defined under the Superannuation
Industry (Supervision) Act 1993) qualify as complying super funds for tax
purposes and receive tax concessions. Regulated funds can be one of six types:
Australian
Prudential Regulation Authority (APRA) regulated:
ATO regulated:
Corporate,
industry, retail and public sector funds are funds with more than four members,
and may be either public or non-public offer funds. In this chapter, they have
been aggregated into a category called 'large APRA fund types'. Most funds with
fewer than five members are self-managed super funds. Small APRA funds are
small funds (with less than five members) regulated by APRA.
As
self-managed super funds lodge a different income tax return to other funds,
their income and deduction tables are presented separately in this chapter.
OVERVIEW
For the 2009-10
income year:
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